§ 50A, 50B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Pub. L. 98–369, div. A, title IV, § 474(m)(2) , July 18, 1984 , 98 Stat. 833 ] Section 50A, added Pub. L. 92–178, title VI, § 601(b) , Dec. 10, 1971 , 85 Stat. 554 ; amended Pub. L. 93–406, title II , §§ 2001(g)(2)(B), 2002(g)(2), 2005(c)(4), Sept. 2, 1974 , 88 Stat. 957 , 968, 991; Pub. L. 94–12, title IV, § 401(a)(1) , (2), Mar. 29, 1975 , 89 Stat. 45 ; Pub. L. 94–401, § 4(a) , Sept. 7, 1976 , 90 Stat. 1217 ; Pub. L. 94–455, title V, § 503(b)(4) , title XIX, §§ 1901(a)(6), (b)(1)(D), 1906(b)(13)(A), title XXI, § 2107(a)(1)–(3), (b), (c), Oct. 4, 1976 , 90 Stat. 1562 , 1765, 1790, 1834, 1903, 1904;

Pub. L. 95–600, title III, § 322(a) –(c), Nov. 6, 1978 , 92 Stat. 2836 , 2837; Pub. L. 96–178, § 6(c)(1) , Jan. 2, 1980 , 93 Stat. 1298 ; Pub. L. 96–222, title I, § 103(a)(7)(D)(i) , Apr. 1, 1980 , 94 Stat. 211 ; Pub. L. 97–34, title II, § 207(c)(1) , Aug. 13, 1981 , 95 Stat. 225 ; Pub. L. 97–248, title I, § 265(b)(2)(A)(ii) , Sept. 3, 1982 , 96 Stat. 547 ; Pub. L. 97–354, § 5(a)(9) , Oct. 19, 1982 , 96 Stat. 1693 , provided for a credit for expenses of work incentive programs, for the determination of the amount of that credit, and for the carryover and carryback of unused credit.

Section 50B, added Pub. L. 92–178, title VI, § 601(b) , Dec. 10, 1971 , 85 Stat. 556 ; amended Pub. L. 94–12, title III, § 302(c)(4) , title IV, § 401(a)(3)–(5), Mar. 29, 1975 , 89 Stat. 44 , 46; Pub. L. 94–401, § 4(b) , Sept. 7, 1976 , 90 Stat. 1218 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , title XXI, § 2107(a)(4), (d)–(f), Oct. 4, 1976 , 90 Stat. 1834 , 1903, 1904; Pub. L. 95–171, § 1(e) , Nov. 12, 1977 , 91 Stat. 1353 ; Pub. L. 95–600, title III, § 322(d) , Nov. 6, 1978 , 92 Stat. 2837 ;

Pub. L. 96–178 , §§ 3(a)(1), (3), 6(c)(2), (3), Jan. 2, 1980 , 93 Stat. 1295 , 1298; Pub. L. 96–222, title I, § 103(a)(5) , (7)(C), (D)(ii), (iii), Apr. 1, 1980 , 94 Stat. 209 , 211; Pub. L. 96–272, title II, § 208(b)(1) , (2), June 17, 1980 , 94 Stat. 526 , 527; Pub. L. 97–34, title II, § 261(b)(2)(B)(i) , Aug. 13, 1981 , 95 Stat. 261 ; Pub. L. 97–354, § 5(a)(10) , Oct. 19, 1982 , 96 Stat. 1693 ; Pub. L. 101–239, title VII, § 7644 , Dec. 19, 1989 , 103 Stat. 2381 , provided for the definition of terms related to the expenses of work incentive programs, limitations on such expenses, and special rules to be applied in connection with the computation of the credit.

Subsequent to repeal, Pub. L. 101–239, title VII, § 7644(a) , Dec. 19, 1989 , 103 Stat. 2381 , provided that: “(a) In General .—So much of subparagraph

(A)of section 50B(h)(1) of the Internal Revenue Code of 1954 (as in effect for taxable years beginning before January 1, 1982 ) as precedes clause

(i)thereof is amended to read as follows: “ ‘(A) who has been certified (or for whom a written request for certification has been made) on or before the day the individual began work for the taxpayer by the Secretary of Labor or by the appropriate agency of State or local government as—’. “(b) Effective Date .—The amendment made by subsection

(a)shall apply for purposes of credits first claimed after March 11, 1987 .”

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To extend for one year the provisions of law relating to the business expenses of State legislators
Public Law 96–178

37 references not yet in our index

Pub. L. 98-369
98 Stat. 833
Pub. L. 92-178
85 Stat. 554
Pub. L. 93-406
88 Stat. 957
Pub. L. 94-12
89 Stat. 45
Pub. L. 94-401
90 Stat. 1217
Pub. L. 94-455
90 Stat. 1562
Pub. L. 95-600
92 Stat. 2836
Pub. L. 96-178
93 Stat. 1298
Pub. L. 96-222
94 Stat. 211
Pub. L. 97-34
95 Stat. 225
Pub. L. 97-248
96 Stat. 547
Pub. L. 97-354
96 Stat. 1693
85 Stat. 556
89 Stat. 44
90 Stat. 1218
90 Stat. 1834
Pub. L. 95-171
92 Stat. 2837
93 Stat. 1295
94 Stat. 209
Pub. L. 96-272
94 Stat. 526
95 Stat. 261
Pub. L. 101-239
103 Stat. 2381

Citation graph

cites case law

§ 50A, 50B

Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]

Stat.Public Law 96–178

Pub. L.Pub. L. 98-369

Stat.98 Stat. 833

Pub. L.Pub. L. 92-178

Stat.85 Stat. 554

Pub. L.Pub. L. 93-406

Cites 38 · showing 6Cited by 0 across 0 sources